Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC’s decision in GST dispute over ITC eligibility on elevators and ACs.
Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.
Supreme Court held that illegal termination of employment constitutes a civil dispute rather than criminal intimidation. Accordingly, appeal allowed and chargesheet against the appellants are quashed.
Respondent had already reached the age of superannuation and he worked under pressure, penalty of dismissal was disproportionate to the misconduct established against the respondent and his unblemished career for a long time.
SC judgment in Arnesh Kumar case stresses strict compliance with CrPC Sections 41 & 41A for arrests in offences punishable up to 7 years, ensuring safeguards.
SC ruled private entities performing public functions fall under High Court and SC writ jurisdiction, but private banks like Muthoot Finance aren’t public duty entities.
Supreme Court upholds CESTAT’s decision, ruling no service tax is applicable on reimbursement of expenses, as no service element exists.
SC quashes FIR against Nirankar Nath Pandey for disproportionate assets from 1996 to 2020, citing economic changes and the importance of dynamic asset assessment.
Supreme Court rules that company employees cannot be held liable for GST fraud penalties under Sections 122(1-A) & 137. Case against Maersk employee dismissed.
Supreme Court upholds CESTAT ruling granting service tax refund to Flemingo Travel Retail Ltd., confirming duty-free shops are beyond Indian customs frontiers.
